The Kitab-i-Aqdas (Laws) - Bahá'u'lláh
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Page 218 of  251

125. Should anyone acquire one hundred mithqals of gold, nineteen mithqals thereof are God's and to be rendered unto Him
This verse establishes Huququ'llah, the Right of God, the offering of a fixed portion of the value of the believer's possessions. This offering was made to Baha'u'llah as the Manifestation of God and then, following His Ascension, to Abdu'l-Baha as the Centre of the Covenant. In His Will and Testament, Abdu'l-Baha provided that the Huququ'llah was to be offered "through the Guardian of the Cause of God". There now being no Guardian, it is offered through the Universal House of Justice as the Head of the Faith. This fund is used for the promotion of the Faith of God and its interests as well as for various philanthropic purposes. The offering of the Huququ'llah is a spiritual obligation, the fulfilment of which has been left to the conscience of each Baha'i. While the community is reminded of the requirements of the law of Huquq, no believer may be approached individually to pay it. (218:4)

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